MKJ Construction Ltd

MKJ Construction Ltd Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 March 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 30 December 2025 2

MKJ Construction Ltd
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 March 2025

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
30 December 2025

MKJ Construction Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	29,383	38,954
		29,383	38,954
Current assets
Stocks	4	104,581	78,525
Debtors	5	0	43,852
Cash at bank and in hand		(5,852)	(25,162)
		98,729	97,215
Creditors: amount falling due within one year	6	(165,130)	(161,118)
Net current assets		(66,401)	(63,903)

Total assets less current liabilities		(37,018)	(24,949)
Creditors: amount falling due after more than one year	7	(18,460)	(38,481)
Net assets		(55,478)	(63,430)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(55,479)	(63,431)
Shareholders' funds		(55,478)	(63,430)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 December 2025 and were signed by:

-------------------------------
Andrew Anthony Lee
Director

MKJ Construction Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

MKJ Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 06858066, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	2,143	69,774	792	72,709
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2025	2,143	69,774	792	72,709
Depreciation
At 01 April 2024	683	32,495	577	33,755
Charge for year	219	9,320	32	9,571
On disposals	-	-	-	-
At 31 March 2025	902	41,815	609	43,326
Net book values
Closing balance as at 31 March 2025	1,241	27,959	183	29,383
Opening balance as at 01 April 2024	1,460	37,279	215	38,954

Stocks

	2025 £		2024 £
Stocks	104,581		78,525
	104,581		78,525

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	0		40,000
Prepayments & Accrued Income	0		3,659
VAT	0		193
	0		43,852

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	2,800	0
Bank Loans & Overdrafts (Secured)	12,787	14,908
Bank Loans & Overdrafts	10,000	10,648
Corporation Tax	17,220	16,112
PAYE & Social Security	76,140	71,394
Accrued Expenses	850	2,479
Credit card	4,558	10,712
Directors' Current Accounts	38,643	34,865
VAT	2,132	0
	165,130	161,118

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	15,961	26,628
Bank Loans & Overdrafts	2,500	11,852
Other Creditors	(1)	1
	18,460	38,481

Registered Number: 06858066
England and Wales
MKJ CONSTRUCTION LTD

Filleted Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025